Treasury Regulations, Subchapter D, Sec. 53.6091-2
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Sec. 53.6091-2 Exceptional cases
Notwithstanding the provisions of §53.6091–1, the Commissioner may permit the filing of any Chapter 42 tax return in any local Internal Revenue Service office.
[T.D. 7368, 40 FR 29843, July 16, 1975. Redesignated by T.D. 8084, 51 FR 16303, May 2, 1986, as amended by T.D. 9156, 69 FR 55746, Sept. 16, 2004]
